Laws / Income Tax Law / 43
43 - Computation of special deductions in case of non-maintenance of books of accounts
43. Computation of special deductions in case of non-maintenance of books of accounts.—
(1) Where it appears that,—
(a) the assessee is not applying regular accounting procedures;
(b) the assessee is applying any such procedure on the basis of which it appears to the Deputy Commissioner of Taxes that it is no...
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Browse mapping| ITO 1984 | ITA 2023 |
|---|---|
| 27 | ৪২, ৪৩ |